A 5% tax on purchases of tangible personal property from an out-of-state vendor for use by the University of Arizona that is not for resale.
Many states charge a "use" tax in lieu of a sales tax when equipment is leased. So instead of paying a sales tax for purchase of the leased equipment, taxes are collected by the lessor as a percentage of the rentals over the lease term.
a compensating tax for the privilege of using, storing, or consuming within the state tangible personal property or specified services, the purchase of which would have been subject to sales tax had the sale occurred within the state
a self-imposed levy on the use or consumption of a taxable product or service purchased from an out-of-state vendor
a substitute for the sales tax and is imposed on the purchase price of goods purchased out-of-state but brought into the state for consumption
a tax imposed on the use of tangible personal property in this state which has not been subject to the sales tax in any state
a tax on items when the consumer did not pay the appropriate sales taxes
a tax on the enjoyment of that which was purchased
a tax on the receipt, possession, consumption, storage, or use of property
a tax on the storing, using, consuming, and sometimes distributing tangible personal property or providing a taxable service
a tax paid in lieu of a local sales tax on transactions on out-of-state purchases including catalogs and direct market sales
A tax on property purchased outside the state, where, if it had been purchased within the state, the property would have been subject to a sales tax.
A tax imposed on the use, storage, or consumption of equipment by county and local governments in lieu of sales tax.
See Monthly sales/use tax.
Levy charged to use something such as water supplied by the town.
A state or local tax for using equipment on lease. The tax usually is billed each month, collected and remitted to the taxing authority.
A tax levied on the use of tangible personal property.
You may owe this tax on purchases you made from out-of-state or Internet sellers. Use tax is similar to the sales tax paid on purchases you make in California. You may report use tax on your income tax return instead of filing a use tax return with the State Board of Equalization. To report use tax on your income tax return, use the Use Tax Worksheet in the tax booklet. Read more.
Levy charged for use of things such as town water, etc.
A tax imposed by a state to compensate for the sales tax lost when an item is purchased outside of the state, but is used within the state. For example, you buy your car in a state that has no sales tax, but you live across the border in a state that does have a sales tax. When you bring your car home and register it in your state, the state taxing authority will bill you for the sales tax it would have collected had you bought the car within the state.
A use tax is a type of excise tax levied in the United States. It is assessed upon "tax free" tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state (not for resale), regardless of where the purchase took place. The use tax is typically assessed at the same rate as the sales tax that would have been owed (if any) had the same goods been purchased in the state of residence.